Then as today If you think about it, the more astute the person is financially Or the better the advice they can afford, the more likely they are to have sorted their affairs before they peg it to avoid any duty or taxes Nivard Ovington in Cornwall (UK) > Hi Nivard > > I like your analogy :) Very true! In one particular case I have, I know > the > husband left the wife a lot of money but maybe she went on a spending > spree > after he died! Many thanks for the Death duty link too - I shall > definitely > explore that avenue. > Carolyn